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<h1>Central GST Rules Amended: Rule 3(4) Extended, Rule 17 Updated, Rule 40 Revised for Input Tax Credit Clarity.</h1> The Central Goods and Services Tax (Fifth Amendment) Rules, 2017, effective from their publication date, introduce several amendments to the Central GST Rules, 2017. Key changes include extending the period in rule 3(4) from sixty to ninety days, modifying rule 17 to include recommendations from the Ministry of External Affairs, and revising rule 40 regarding input tax credit declarations. Rule 44A addresses the reversal of credit for additional customs duty on gold dore bars. Amendments to rules 61, 87, and 103, as well as changes to various forms, are also included to enhance compliance and procedural clarity.